New flexi-job rules since 1 July 2026: what every employer needs to know
Flexi-jobs are getting a serious overhaul in 2026. For employers and workers alike, the conditions, ceilings and administrative rules are all changing. Labour law is being reshaped with a double aim: to make flexi-jobs easier to use, and at the same time to regulate them more tightly within the wider labour market.
This article gives you a clear, practical overview of what has changed since 1 July 2026, how it affects your organisation and what you need to keep in mind as an employer when hiring flexi-job workers.
What's changing for flexi-jobs in 2026?
The flexi-job reform is part of the 2025-2029 coalition agreement (the De Wever I government) and is being phased in. The measures raising the income ceiling have already been approved and apply retroactively from income year 2025. The expansion to all sectors is set out in the Act of 28 June 2026 containing various provisions on flexi-jobs and has applied since 1 July 2026, in both the private and the public sector.
In practice, flexi-jobs have since been possible in almost every sector, a major shift from previous years when the system was far more limited. At the same time, several ceilings and conditions have been adjusted to prevent abuse. Sectors do keep the option to exclude or regulate flexi-jobs through an opt-out.
For you as an employer, that means changes to administration, planning and payroll processing. Using flexi-jobs therefore calls for an adjusted approach.
Who are flexi-jobs for from 2026?
Flexi-jobs remain aimed first and foremost at people who already hold a main job. Anyone working at least 80 percent (4/5) of full-time for another employer can take on a flexi-job, provided they meet the conditions. This employment condition is checked against the third quarter before the flexi-job starts (T-3).
Pensioners can also work as flexi-job workers, with no prior employment condition. Here, an important distinction applies between statutory pensioners and early pensioners (more on this below).
What matters is that anyone who qualifies must be able to prove it each quarter through correct Dimona (immediate employment declaration) and NSSO (National Social Security Office) declarations. The check is carried out automatically when the Dimona is filed.
How much can you earn from a flexi-job in 2026?
The income ceiling is one of the most talked-about changes. Since income year 2025, non-pensioned flexi-job workers can earn up to 18,000 euros per year tax-free from flexi-jobs (previously 12,000 euros). That amount is indexed annually: for income year 2026 it is 18,440 euros.
Pensioner ceilings
For pensioners, the rules differ depending on their situation:
- Statutory pensioners (aged 66 or with a 45-year career): can earn an unlimited amount through flexi-jobs, entirely free of taxes and social contributions.
- Early pensioners: in 2026, an additional limit of 8,121 euros per year in flexi-job income applies. Going over it costs part of the pension: it is reduced by half of the percentage by which the limit is exceeded.
As an employer, it pays to spell out this distinction clearly to any flexi-job workers who are pensioners.
Which sectors are covered since 1 July 2026?
Since 1 July 2026, flexi-jobs have been allowed by default in every sector. That is the big change: before, they were only possible in specific fields such as hospitality (horeca), retail and a handful of others.
The default has flipped entirely: flexi-jobs are now possible unless a sector explicitly decides otherwise through an opt-out. Within a given sector, trade unions and employers can jointly decide to exclude or limit flexi-jobs, and the opt-out only takes effect once a royal decree confirms it. A sector that opts out first can rejoin later through an opt-in.
A number of existing exclusions still apply. New opt-outs can take effect at the earliest on 1 October 2026, and from 2027 only on 1 January. So check in advance whether your sector permits flexi-jobs, based on your Joint Committee (JC) and the NSSO list.
What changes for NSSO and social contributions?
Flexi-jobs stay attractive thanks to their favourable NSSO status. As an employer, you pay a special employer contribution of 28% on top of the flexi-wage, while the flexi-job worker owes no personal social contributions. For the worker, the principle of gross equals net still holds.
The federal government wants to ease the administrative burden for employers while still ensuring accurate declarations. In practice, that means payroll processing and quarterly reporting need extra care, especially for flexi-job workers active in several sectors.
Even without personal contributions, flexi-job workers still build up social rights: pension, holiday pay and unemployment benefit.
Wage conditions and the 150% rule
The flexi-wage comes with rules. It cannot fall below the sectoral minimum wage, nor rise above 150% of the applicable scale wage.
Since 1 July 2026, not everything counts towards that ceiling any more. Bonuses and allowances you have to grant because a law, a regulation or a collective labour agreement requires it are left out. What you grant voluntarily does count. And sectors may no longer set a different maximum.
Specific to hospitality
In hospitality, a fixed maximum of 21 euros per hour, excluding flexi holiday pay, has applied since 1 July 2026, instead of the 150% rule. That gives employers in the sector more room to manoeuvre.
Working for affiliated companies
A key relaxation: since 1 July 2026, someone who already works full-time may take a flexi-job at an affiliated company. Someone working full-time at company A can therefore take on a flexi-job at company B within the same group. If a person works at the affiliated company at least 4/5 but not full-time, the ban still applies.
This change matters most for hospitality, where many businesses run several outlets or operate through multiple companies.
Temp agencies gain more room too: since 1 July 2026, they may employ the same person both as a temp worker and as a flexi-job worker, as long as it is not with the same user.
Voluntary overtime and the worker's consent
In certain cases, flexi-job workers can put in voluntary overtime. This is only possible with the worker's written agreement and within the set limits.
Asking a worker to take on voluntary overtime calls for transparent arrangements and accurate time registration. It is not an automatic extension of the contract, but a deliberate choice by both parties.
What does this mean for your admin?
The new rules bring a handful of administrative points to watch:
- Framework agreement: a written agreement that sets the general terms between you and the flexi-job worker.
- Flexi-job employment contract: a separate contract for each actual assignment.
- Dimona declaration: an accurate, timely declaration for every flexi-job worker (Dimona-FLX).
- Checking sector rules: confirming whether your sector allows flexi-jobs, and under what conditions.
- Communicating the ceilings: especially with pensioner flexi-job workers, it is important to spell out the applicable limits clearly.
Good payroll software and clear procedures make all the difference here.
Flexi-jobs and pensioners: what to watch
For statutory pensioners, flexi-jobs remain especially attractive: unlimited earnings with no taxes or social contributions, plus access to a much wider range of sectors since July 2026.
For early pensioners, stricter rules apply:
- a maximum of 8,121 euros per year in flexi-job income (2026 amount)
- going over it reduces the pension
- this limit falls away on 1 January of the year in which they turn 66
As an employer, it is wise to flag these rules to pensioner flexi-job workers and point them to mypension.be or mycareer.be for their personal situation.
Overview: key dates and changes
| Change | Effective date |
|---|---|
| Higher ceiling of 18,000 euros (non-pensioners) | Income year 2025 (retroactive) |
| Expansion to all sectors | 1 July 2026 |
| Sector opt-out/opt-in mechanism | 1 July 2026, once a year from 2027 |
| Flexi-job at an affiliated company for full-time workers | 1 July 2026 |
| Adjustment of the 150% rule | 1 July 2026 |
| Hospitality maximum hourly wage: 21 euros | 1 July 2026 |
An important caveat
The reform is set out in the Act of 28 June 2026 containing various provisions on flexi-jobs and has applied since 1 July 2026. The list of excluded sectors may still change, however. Check the official sources or your social secretariat regularly for the most up-to-date information.
Last updated: October 2026
Sources: 2025-2029 coalition agreement, Act of 28 June 2026 containing various provisions on flexi-jobs, Acerta, Securex, SD Worx, Liantis, NSSO, Federal Pensions Service, Partena Professional